The Roles Of Multinational Companies In Tax Evasion And Tax Avoidance In Nigeria

CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY  Taxation is considered a veritable source of revenue for financing developmental as well as people oriented programs in virtually all countries, irrespective of whether they are classified as developed or developing economies. History has however shown that individuals often exhibit one form of tax reduction behavior or the other, with series of arguments on the legal, economic and moral consequences of these acts. Tax evasion and tax avoidance reduce government revenues. This has a significant detrimental effect on the provision of infrastru…